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A lawyer asks whether a 30% reduction for income with a generation period exceeding two years can be applied to judicial costs and success fees. The DGT confirms it is possible if legal requirements are met and the income is not regular or habitual.
Question posed: Possible application to the aforementioned amounts received by the taxpayer of the reduction established for income from economic activities with a generation period exceeding two years.
Income from procedural defense in litigation lasting more than two years is considered to be generated in a period exceeding two years if it is imputed to a single tax period. The period of generation is determined by the provision of the service and not by the moment of collection. The reduction shall not be applicable if the professional obtains this type of income on a regular or habitual basis in their economic activity. The burden of proof regarding habituality lies with the Administration.
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